§ 150-610. Same—When dealer has no regular place of business.

Latest version.

A dealer who has no regular place of doing business shall, before receiving the certificate referred to in the preceding section, deposit with the director a sum equivalent to three months' estimated taxes, to be assessed by the director, or $50.00, whichever is greater. The director may accept a bond or other security satisfactory to him in lieu of cash for the payment of any taxes, fees, interest and penalties imposed by this article. Such deposit will be returnable at the termination of the business upon proof of payment of all taxes, less interest and penalties, if any is due. When issued, the dealer shall attach such certificate to his cart, stand, truck or other merchandising device. The deposit will be forfeited 60 days after issuance of the certificate if the taxpayer has not filed and paid the sales tax due. This provision shall not restrict the authority of the director to assess and collect sales and use taxes in accordance with this article.

(Code 1956, § 56-41)

                    
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